section 11
Amendment of section
The Himachal Pradesh Motor Spirit (Taxation of Sales) (Amendment) Act, 1983Tax199210 sections
Statutory text
For sub-section
- (3) of section 22 of the principal Act, the following sub-sections (3),
- (4) and
- (5) shall be substituted, namely :- "(3) The Commissioner may, of his own motion, call for the record of any proceedings which are pending before, or have been disposed of by, any authority subordinate to him for the purpose of satisfying himself as to the legality or propriety of such proceedings or order made in and may pass such order in relation thereto as he may think fit.
- (4) The Government may, by notification, confer on any officer the powers of the Commissioner to be exercised under sub-section
- (1) subject to such conditions and in respect of such areas as may be specified in the notification.
- (5) No order shall be passed under this section which adversely affects any person unless such person has been given a reasonable opportunity of being heard.".
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